2004 (6) TMI 490

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....he Respondent. [Order per : P.G. Chacko, Member (J)]. -  The demand of over Rs. 1,00,000/- confirmed by the lower appellate authority against the appellants is on tyres and tubes which were removed for testing within their factory premises during August 1969 to May 1997. The original authority had vacated this demand. The department preferred an appeal to the Commissioner (Appeals) and the ....

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....hand." Ld. Counsel submits that, in the instant case, the tyres were destroyed in testing and hence did not qualify for accountal in RG-1. The Counsel has also relied, on the Tribunal's decision rendered in the case of Neelkamal Plastics Ltd. v Commissioner of Central Excise, Noida reported in 2004 (164) E.L.T. 197 (Tri.-Del.), wherein it was held that no duty was payable in respect of goods destr....